32 Prohibition of unauthorized collection of tax. -CGST Billl 2017
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Prohibition of unauthorized collection of tax. (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of… Read More »